War-time (Company) Tax Regulations (Cth)

STATUTORY RULES.

1941. No. 17.

 

REGULATIONS UNDER THE WAR-TIME (COMPANY) TAX ASSESSMENT ACT 1940.*

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the War-time (Company) Tax Assessment Act 1940.

Dated this Twenty ninth day of January, 1941.

Governor-General.

By His Excellency’s Command,

Treasurer.

 

WAR-TIME (COMPANY) TAX REGULATIONS.

Part I.—Preliminary.

Citation.

1. These Regulations may be cited as the War-time (Company) Tax Regulations.

Parts.

2. These Regulations are divided into Parts as follows:—

Part I.—Preliminary.

Part II.—Administration.

Part III.—Liability to Taxation.

Part IV.—Board of Referees.

Part V.—Objections and Appeals.

Part VI.—Collection and Recovery of Tax.

Part VII.—Penal Provisions and Prosecutions.

Part VIII.—Miscellaneous.

Interpretation.

3.—(1.) In these Regulations—

“prescribed delegate of the Commissioner” means a person appointed by the Commissioner to be a prescribed delegate of the Commissioner for the purposes of these Regulations, and includes a person who is a prescribed delegate of the Commissioner for the purposes of the Income Tax Regulations;

“the Act” means the War-time (Company) Tax Assessment Act 1940, and when referred to in relation to any time means that Act, or if it has been amended, that Act as amended as in force at that time; and

* Notified in the Commonwealth Gazette on  , 1941.

8003.—12/22.1.1941.—Price 8d.

“the applied Act” means the Income Tax Assessment Act, to the extent that it is applied, and as modified and adapted, by section 34 of the Act.

(2.) In these Regulations, unless the contrary intention appears, any reference to a regulation shall be read as a reference to a regulation contained in these Regulations, and any reference to a Form shall be read as a reference to a Form contained in the Schedule to these Regulations.

Part II.—Administration.

Oath or declaration by officers.

4. The oath or declaration which an officer may be required to make in pursuance of sub-section (6.) of section 12 of the Act shall be in accordance with Form 1 or Form 2, as the case may be.

Part III.—Liability to Taxation.

Election by companies.

5.—(1.) Any election by a company in pursuance of sub-section (1.) of section 16 of the Act or in pursuance of sub-section (1.) of section 17 of the Act shall be notified in writing signed by the public officer of the company in accordance with Form 3 or Form 4, as the case may be.

(2.) The notification shall be delivered to the Commissioner at the place where, by the Income Tax Regulations, the company’s return of income is to be furnished—

(a) in the case of an election in respect of the first accounting period to which the Act applies—on or before the twenty-eighth day of February, One thousand nine hundred and forty-one, or within such further time as the Commissioner may allow;

(b) in the case of an election in respect of any subsequent accounting period—on or before the date of furnishing the return of income for the purposes of the Income Tax Assessment Act for that accounting period, or within such further time as the Commissioner may allow.

Part IV.—Board of Referees.

Conditions of appointment of members of a Board of Referees.

6. The Chairman, and each of the other members of a Board of Referees appointed in pursuance of section 22 of the Act, shall hold office during the pleasure of the Governor-General, and shall be paid such remuneration and travelling allowance as the Governor-General directs.

Chairman.

7. The Governor-General may appoint one of the members of a Board of Referees to be Chairman of that Board.

Absence of Chairman of a Board of Referees.

8. In the case of the illness or absence of the Chairman, the Governor-General may appoint one of the other members to act as Chairman during such illness or absence.

Vacation of office of member.

9. A member of a Board of Referees shall be deemed to have vacated his office if—

(a) he becomes bankrupt, or applies to take the benefit of any Act or State Act for the relief of bankrupt debtors, or compounds with his creditors, or makes any assignment of his remuneration for their benefit; or

(b)except on leave granted by the Governor-General, he absents himself from duty for fourteen consecutive sitting days of the Board, or for twenty-eight sitting days in any twelve months; or

(c) he becomes permanently incapable of performing his duties.

Board may not be sued.

10. No action or suit shall be brought or maintained against any person who is, or has been, a member of a Board of Referees, for any non-feasance or misfeasance in connexion with his duties.

Claims and applications to be addressed to Commissioner.

11.—(1.) Any claim submitted by a company in pursuance of subsection (1.) of section 23 of the Act, or any application made in pursuance of sub-section (1.) of section 25 of the Act, may be addressed to the Commissioner at the place where the return of the company for income tax purposes is to be furnished.

(2.) Any claim submitted by a company or organization in pursuance of sub-section (5.) of section 22 of the Act may be addressed to the Commissioner—

(a) in the case of a company or organization whose head office is situated in the Australian Capital Territory—at his office in Canberra; or

(b)in any other case—in the care of the Deputy Commissioner of Taxation in the State or Territory in which the company’s return of income is required by the Income Tax Regulations to be furnished.

Copies of claim to be furnished.

12. Any company or organization making an application or claim in pursuance of section 22, section 23 or section 25 of the Act shall forward with the application or claim five copies thereof.

Address for service of organization.

13. Every claim by an organization, in pursuance of sub-section (5.) of section 22 of the Act, shall state an address for service of notices, and the name of the representative of the organization on whom notices may be served at the address so stated, and any notice to be served on the organization under these Regulations may be served on the person so named at the address so stated.

Particulars to be supplied by Commissioner.

14.—(1.) The Commissioner shall, within sixty days after receipt by him of any claim in pursuance of sub-section (5.) of section 22 or sub-section (1.) of section 23 of the Act, or of any application made in pursuance of sub-section (1.) of section 25 of the Act, refer such claim or application to a Board of Referees, and shall supply the Board with three copies of the claim or application.

(2.) In the case of an application or claim by a company, the Commissioner shall inform the Board of the address for service of the company.

Notice of hearing.

15.—(1.) The Chairman of a Board of Referees shall cause notice to be served upon the Commissioner, and upon the organization or company submitting the claim or making the application, of the date on which the hearing of the claim or application is to take place.

(2.) Notice of a hearing shall be given not less than fourteen days prior to the date on which the hearing is to take place.

(3.) A notice under this regulation may be served either personally or by post.

Order, place and time of hearing.

16.—(1.) A Board of Referees shall cause all claims or applications referred to it to be numbered consecutively and, unless the Chairman of the Board otherwise directs, the hearing shall take place in the order in which the claims or applications are received in respect of each State or Territory.

(2.) The sittings of a Board of Referees shall be held in such place or places and at such time or times as are fixed by the Chairman of the Board.

(3.) A Board of Referees shall not be required to sit on public holidays.

Conduct of hearings.

17.—(1.) Subject to this Part, the proceedings of a Board of Referees shall be conducted as the Chairman from time to time directs.

(2.) All proceedings shall take place in camera:

Provided that, if a Board of Referees, on the application of the Commissioner or the company, considers that, in view of the circumstances of any proceedings, those proceedings ought to take place in public, it may make an order to that effect and thereupon those proceedings shall take place in public accordingly.

(3.) The Commissioner, or any organization or company which is a party to a claim or application, may nominate a person to represent him or it at the hearing.

(4.) The Chairman of a Board of Referees may adjourn any hearing from time to time as he thinks fit.

Evidence.

18.—(1.) Subject to the next succeeding regulation, a Board of Referees—

(a) shall take all oral evidence on oath or affirmation, and for that purpose the Chairman of the Board or, in the absence of the Chairman, the Acting Chairman, shall have power to administer oaths and affirmations; and

(b) may receive, without formal proof, a document containing any statement or particular, which in the opinion of the Board is relevant to the claim or application (not being a document which has been brought into existence solely for the purpose of the claim or application) and may take into consideration such statement or particular.

(2.) The Chairman of a Board of Referees may, by notice in writing, require any person—

(a) to furnish the Board with such information as in the opinion of the Chairman is necessary to enable the Board to report to the Minister, or make a determination, as the case may be;

(b) to attend and give evidence before the Board, or before any member of the Board authorized by the Chairman in that behalf, concerning the claim or application, and may require him to produce all books, documents and other papers whatever in his custody or under his control which, in the opinion of the Board or a member of the Board, is likely to contain information or particulars required for the determination of any point relevant to the matter under consideration,

and the Chairman of the Board may require the information or evidence to be given on oath and either orally or in writing, and for that purpose the Chairman, or the member authorized by him, shall have power to administer oaths and affirmations.

(3.) The expenses to be allowed to any person required to attend and give evidence under the last preceding sub-regulation shall be as prescribed by regulation 56:

Provided that, when a person is required to attend in consequence of a request made by or on behalf of an organization or company which is a party to the claim or application, the expenses of that person shall be payable by that company or organization.

Quorum and voting.

19. At all sittings of a Board of Referees—

(a) any two members shall form a quorum:

Provided that a determination or recommendation shall not be made by a Board sitting with only two members unless those members are in agreement;

(b) where there is a difference of opinion in a Board sitting with three members regarding the statutory percentage which is just as regards any company or class of business or the capital employed or deemed to be employed by any company, in repect of any accounting period, the statutory percentage, or capital, as the case may be, determined or recommended by the Board shall be the second highest of the statutory percentages or amounts of capital, as the case may be, which the members respectively think just, or, where two members are in agreement, the statutory percentage or capital which those two members think just.

Determinations of Board.

20. A Board of Referees shall forward a copy of its determination on each claim or application referred to it in pursuance of sub-section (2.) of section 23 or sub-section (2.) of section 25 of the Act to the Commissioner and to the company which is a party to the claim or application, and, in any case where a determination is given after a notice of assessment has been served on the company, the Commissioner shall give effect to the determination within sixty days after the receipt thereof.

Part V.—Objections and Appeals.

Form of objection.

21.—(1.) An objection under section 185 of the applied Act against an assessment under the Act may be made in accordance with Form 5.

(2.) The objection shall be posted to or lodged with the Commissioner at the address from which notice of the assessment objected to was issued.

Particulars to be supplied by Commissioner.

22.—(1.) The Commissioner, in referring a decision to a board of Review (hereinafter in this Part referred to as “a Board”) in accordance with sub-section (1.) of section 188 of the applied Act or section 189 of that Act, shall furnish the Board with a printed or typewritten statement, in quadruplicate, containing—

(a) the name and address for service of the company requesting the reference;

(b) full details of the company’s claim as made to the Commissioner; and

(c) the Commissioner’s reasons for disallowing the company’s claim.

(2.) The Commissioner shall at the same time furnish the company with a copy of the statements referred to in sub-paragraphs (b) and (c) of the last preceding sub-regulation.

Notice of review.

23.—(1.) The Chairman of a Board shall cause notices to be served upon the Commissioner and the company of the date on which the review is to take place.

(2) Notice of a review shall be given not less than fourteen days prior to the date on which the review is to take place.

(3.) A notice under this regulation may be served either personally or by post.

Order, place and time of review.

24.—(1.) A Board shall cause all references for the purpose of review by it to be numbered consecutively and, unless the Chairman of the Board otherwise directs, the reviews shall take place in the order in which the references are received in respect of each State or Territory.

(2.) The sittings of a Board for the purpose of reviews shall be held in such place or places and at such time or times as are fixed by the Chairman of the Board.

(3.) A Board shall not be required to sit on public holidays or during a yearly vacation commencing on the twenty-fifth day of December and ending on the twenty-first day of January.

Conduct of review.

25.—(1.) Subject to this Part, reviews by a Board shall be conducted as the Chairman from time to time directs.

(2.) All reviews shall take place in camera:

Provided that, if a Board, on the application of the Commissioner or the company, considers that, in view of the circumstances of any review, that review ought to take place in public, it may make an order to that effect and thereupon that review shall take place in public accordingly.

(3.) Where a review takes place in public the decision shall be given at a public meeting of the Board.

(4.) Either party to a review may nominate a person to represent him at the review.

(5.) The Chairman of a Board may adjourn any review from time to time as he thinks fit.

Evidence.

26.—(1.) Subject to the next succeeding sub-regulation, a Board—

(a) shall take all oral evidence on oath or affirmation, and for that purpose the Chairman of the Board, or, in the absence of the Chairman, the Acting Chairman, shall have power to administer oaths and affirmations; and

(b) may receive, without formal proof, a document containing any statement or particular which, in the opinion of the Board, is relevant to the question in issue in the review (not being a document which has been brought into existence solely for the purpose of the review) and may take into consideration such statement or particular.

(2.) In the exercise of the powers which, by virtue of section 193 of the applied Act, a Board has under section 264 of that Act, the Chairman of a Board may, by notice in writing, require any person—

(a) to furnish the Board with such information as, in the opinion of the Chairman, is necessary for the purpose of a review by the Board; and

(b)to attend and give evidence before the Board, or before any officer authorized by the Chairman of the Board in that behalf, concerning any matter relevant to the review, and may require him to produce all books, documents and other papers whatever in his custody or under his control relating thereto,

and the Chairman of the Board may require the information or evidence to be given on oath, and either orally or in writing, and for that purpose the Chairman or the officer authorized by him shall have power to administer oaths and affirmations.

(3.) The expenses to be allowed to any person required to attend and give evidence under the last preceding sub-regulation shall be as prescribed by regulation 56:

Provided that where a person is so required to attend in consequence of a request made by or on behalf of a company, the expenses of that person shall be payable by the company.

Decisions of Board.

27.—(1.) A Board shall forward copies of its decision on each review to the Commissioner and to the company, and the Commissioner shall, unless the decision has been appealed from, give effect to the decision within sixty days after the receipt thereof.

(2.) The Board may, from time to time, compile and publish summaries of its decisions.

Attendance of members.

28. Subject to sub-regulation (3.) of regulation 24, the members of a Board shall be in attendance on all week days at such place as is from time to time appointed by the Chairman for the performance of their duties.

Communications to Board.

29. Communications to a Board may be addressed to the Chairman of the Board in the care of the Commissioner or the Deputy Commissioner of Taxation at whose office the company concerned is obliged to furnish its returns of income for income tax purposes.

Evidence on Appeal.

30. Where the Commissioner has, in pursuance of paragraph (a) of sub-section (2.) of section 170 of the applied Act, amended an assessment, the production, in any proceedings on appeal against the assessment as so amended, of a certificate in writing, signed by the Commissioner or the Second Commissioner, stating that he is of opinion that the avoidance of tax was due to fraud or evasion, shall be conclusive evidence that the Commissioner or the Second Commissioner, as the case may be, was of opinion as stated in the said certificate.

Part VI.—Collection and Recovery of Tax.

How tax may be paid.

31. A company may pay war-time (company) tax—

(a) by delivery of cash, bank notes, or cheques at the office of the Commissioner or of any Deputy Commissioner;

(b) by remitting the tax to the Commissioner or any Deputy Commissioner by bank draft, or cheque, or postal money order or postal note payable in the city to which the remittance is sent; or

(c) by depositing the net amount of the tax to the credit of the Commissioner or a Deputy Commissioner at any branch of the Commonwealth Bank of Australia.

Post Office to be agent of remitter.

32. When a remittance is posted by or on behalf of a company addressed to the Commissioner or a Deputy Commissioner, the Post Office shall be deemed to be the agent of the remitter, and payment shall not be deemed to have been made until the remittance has been received by the addressee.

Payment by cheque.

33. When a cheque has been delivered or remitted to the Commissioner or a Deputy Commissioner in payment of war-time (company) tax, the tax shall (notwithstanding any receipt given therefor) not be deemed to have been paid until the amount for which the cheque is drawn has been collected.

Receipts to be issued.

34. Receipts for war-time (company) tax shall be issued by such persons as the Commissioner or a Deputy Commissioner may authorize.

Part payment of tax.

35. Except with the express consent of the Commissioner, or a Deputy Commissioner, no money shall be accepted on account or in part payment of war-time (company) tax.

Postage to be prepaid.

36. The postage on every return, statement, communication, remittance, or other matter sent by post, addressed to the Commissioner, the Second Commissioner or a Deputy Commissioner, shall be fully prepaid by the sender.

Deficient postage.

37. When any sum is received as payment of war-time (company) tax, the Commissioner or Deputy Commissioner, as the case may be, shall first deduct therefrom the amount of postage and surcharge (if any) paid upon any unstamped or insufficiently stamped matter received through the post from the company and shall credit in payment of tax only the net amount then remaining.

Notice to the Commonwealth or a State.

38.—(1.) The person upon whom notice may be served in pursuance of sub-section (7.) of section 218 of the applied Act shall be the Paying Officer of any Department of the Commonwealth or a State, as the case may be.

(2.) For the purposes of this regulation, “Paying Officer” means any officer of the Commonwealth or a State who, by any law, regulation or appointment, is charged with the duty of disbursing or who does actually disburse any public moneys.

Certificate as to service of notice of assessment. &c.

39. In any action against a person for the recovery of war-time (company) tax, a certificate in writing, signed by the Commissioner, the Second Commissioner, a Deputy Commissioner, or a prescribed delegate of the Commissioner, certifying that—

(a) the company named in the certificate was assessable to war-time (company) tax for the financial year named in the certificate;

(b)an assessment of war-time (company) tax was duly made against it in respect of the year mentioned in the certificate;

(c) the particulars of the assessment are as stated in the certificate;

(d) notice of the assessment was duly served upon the company; or

(e) the sum named in the certificate was at the date of the certificate due by the company to the King on behalf of the Commonwealth in respect of war-time (company) tax,

shall be prima facie evidence of the facts stated in the certificate.

Evidence by affidavit.

40. In any action for the recovery of war-time (company) tax, evidence may be given by affidavit, but the Court may require the deponent to attend for the purpose of being cross-examined.

Part VII.—Penal Provisions and Prosecutions.

Certificate as to failure to furnish a return.

41. In any proceedings against a person for failing or neglecting duly to furnish a return, a certificate in writing signed by the Commissioner, the Second Commissioner, a Deputy Commissioner, or a prescribed delegate of the Commissioner, certifying that no return has been received from that person by any officer authorized by the Commissioner to receive returns at the place where, under these Regulations, the return should have been furnished, shall be prima facie evidence that the defendant has failed or neglected duly to furnish a return.

Order to comply with requirement.

42. An order made by a Court in pursuance of section 225 of the applied Act may be served in the manner prescribed for the serving of notices by regulation 50.

Right of trial in superior Court.

43.—(1.) The election which may be exercised by a defendant in pursuance of section 234 of the applied Act shall be so exercised by serving on the Commissioner (or the Deputy Commissioner, if the prosecution has been instituted by a Deputy Commissioner) and filing in the Court in which the prosecution was instituted a notice in accordance with Form 6.

(2.) The Commissioner shall exercise his option under section 234 of the applied Act by serving on the defendant and filing in the Court in which the prosecution was instituted a notice specifying the Court to which the case is to be removed.

(3.) The proper officer of the Court in which the prosecution was instituted shall, forthwith after the Commissioner has exercised his option in accordance with sub-regulation (2.) of this regulation, forward all documents relating to the prosecution to the Court to which the prosecution is to be removed.

Enforcement of order for payment.

44.—(1.) Where an order for the payment of a sum of money by any person to the Commissioner is made under Part VII. of the applied Act by a Court of Summary Jurisdiction, the Commissioner may obtain from the Clerk, or other proper officer of the Court, a certificate under section 249 of the applied Act.

(2.) The certificate shall be in accordance with Form 7, and shall contain the following particulars:—

(a) The name and location of the Court making the order;

(b) The name and address of the defendant; and

(c) The date and amount of the order and the section of Part VII. of the applied Act under which the order was made.

(3.) Upon production of the certificate to the prothonotary, registrar, or other proper officer of a Court having jurisdiction to entertain civil proceedings to the amount of the order, that officer shall register the certificate by entering the particulars thereof in a book to be kept by him.

(4.) A certificate shall not be registered after the lapse of twelve months from the date of the order to which it relates unless leave in that behalf has first been obtained from the Count in which it is proposed to register the certificate.

Part VIII.—Miscellaneous.

Address for service.

45. Where a company has given an address in Australia for service, in accordance with regulation 27 of the Income Tax Regulations, that address shall be the address in Australia for service for the purposes of the Act and these Regulations.

Notice of change of address.

46. Where a company has given to the Commissioner notice of a change of address in accordance with regulation 28 of the Income Tax Regulations, the new address shall be the address in Australia for service for the purposes of the Act and these Regulations.

Address, or change of address not notified.

47. Where no address for service has been given to the Commissioner, or where the departmental records disclose that the company has changed its address and has not notified the Commissioner, either in its return or by separate written advice, of the change, the address of the company, as described in any record in the custody of the Commissioner, shall be the address of that company for service.

Last known place of business.

48. The address for service of any company, as prescribed in the last preceding regulation, shall, for all purposes under the Act and these Regulations, be deemed to be the last known place of business in Australia of that company.

Failure to notify change of address.

49. Any company which changes its address, and fails to give to the Commissioner notice of its new address in Australia for service, shall not be permitted to plead that change of address as a defence in any proceedings (whether civil or criminal) instituted against it under the Act or these Regulations.

Service of notices, &c.

50. Any notice or other communication by or on behalf of the Commissioner or the Chairman of a Board of Referees or of a Board of Review may be served upon any person—

(a) by causing it to be personally served on him; or

(b) by leaving it at his address for service; or

(c) by post, addressed to him at his address for service.

Signatures.

51. Any notice to be given by the Commissioner may be given by any officer of the Commissioner duly authorized in that behalf; and any notice purporting to be signed by the authority of the Commissioner shall be as valid and effectual for all purposes as if signed by the Commissioner in person.

Appointment of prescribed delegate.

52. The Commissioner may, by notice published in the Gazette, appoint any person to be a prescribed delegate of the Commissioner for the purposes of these Regulations.

Signature deemed to be duly signed.

53.—(1.) Any certificate, notice, or other document, bearing the written, stamped or printed signature of the Commissioner, the Second Commissioner, a Deputy Commissioner, or a prescribed delegate of the Commissioner, shall, until the contrary is proved, be deemed to have been duly signed by the person by whom it purports to have been signed.

(2.) Judicial notice shall be taken of every such signature and of the fact that the person whose signature it purports to be holds or has held the office of Commissioner, Second Commissioner, Deputy Commissioner or prescribed delegate of the Commissioner, as the case may be.

Notification of appointment of public officer.

54. Whenever the position of public officer of a company becomes vacant, and it is necessary for a new public officer to be appointed, the notice of appointment by the company of a new public officer shall be given to the Commissioner at the place where the return of the company for income tax purposes is to be furnished.

Public officer of company under applied Act deemed to be public officer under the Act.

55. The public officer of a company appointed in accordance with the provisions of the applied Act shall be deemed to be the public officer of the company for the purposes of the Act without any further appointment.

Expenses of persons required to attend and give evidence.

56. Where a person (other than a representative of the company concerning which the evidence is required) is required under section 264 of the applied Act to attend and give evidence before the Commissioner or an officer authorized by him, there may be allowed to that person the sum (not exceeding in any case One pound per diem) actually and necessarily lost by him by reason of his attendance, and in addition (if he resides more than four miles from the place at which he is required to attend) such sum for travelling expenses (not exceeding the sum actually paid) as the person conducting the inquiry thinks reasonable.

Amount of penalty.

57. Any contravention of these Regulations for which no other penalty is provided shall be punishable on conviction by a fine of not less than One pound or more than Twenty pounds.

 

THE SCHEDULE.

 

Sec. 12.

Reg. 4.

Form 1.

Commonwealth of Australia.

War-time (Company) Tax Assessment Act 1940.

OFFICER’S OATH OF SECRECY.

I,  of  in the State

of , in the Commonwealth of Australia, being an officer within the meaning of section 12 of the War-time (Company) Tax Assessment Act 1940, do swear that I will not, either directly or indirectly, except as permitted under the said section, and either while I am, or after I cease

to be, an officer, make a record of, or divulge or communicate to any person any information respecting the affairs of any other person, disclosed or obtained under the provisions of the War-time (Company) Tax Assessment Act 1940, or of any amendment thereof, or of any Act substituted therefor.

So Help me God.

Signature.

Sworn and subscribed at  in the State of  

this  day of  19  , before me—

Justice of the Peace for the

State of

Signature.

 

Sec. 12.

Reg. 4.

Form 2.

Commonwealth of Australia.

War-time (Company) Tax Assessment Act 1940.

OFFICER’S DECLARATION OF SECRECY.

I,  of  in the State

of , in the Commonwealth of Australia, being an officer within the meaning of section 12 of the War-time (Company) Tax Assessment Act 1940, do solemnly and sincerely declare that I will not, either directly or indirectly, except as permitted under the said section, and either while I am, or after I cease to be, an officer, make a record of, or divulge or communicate to any person any information respecting the affairs of any other person, disclosed or obtained under the provisions of the War-time (Company) Tax Assessment Act 1940, or of any amendment thereof, or of any Act substituted therefor.

Signature.

Declared at  in the State of  

this  of  19  , before me—

Justice of the Peace for the

State of

Commissioner for Declarations.

Signature.

 

Sec. 16.

Reg. 5.

Form 3.

Commonwealth of Australia.

War-time (Company) Tax Assessment Act 1940.

NOTICE OF ELECTION UNDER SECTION 16.

I,  , Public Officer of  ,

of , in the State of , in pursuance of section 16 of the War-time (Company) Tax Assessment Act 1940, hereby elect, on behalf of that company, for the purpose of ascertaining the rate of tax applicable to that company, to have spread over the term of the lease the net premium (or sum of the net permiums, as the case may be) which was received in respect of the undermentioned lease and which was, for income tax purposes, included in the taxable income of the company for the accounting period ended

, viz.—

Dated this  day of  , 19

Signature of Public Officer.

Form 4.

Sec. 17.

Reg. 5.

Commonwealth of Australia.

War-time (Company) Tax Assessment Act 1940.

NOTICE OF ELECTION UNDER SECTION 17 BY HOLDING COMPANY.

I,  , Public Officer of  ,

 of  , in the State of  , a holding company as defined in section 3 of the abovementioned Act, hereby elect on behalf of the said company in pursuance of section 17 of the Act to have all its subsidiary companies, viz.:—

Name. Address. Office at which Income Tax Returns furnished.

treated as branches of  , the said holding company, in respect of the accounting

period ended  and every subsequent accounting period.

Dated this  day of  , 19 .

Signature of Public Officer.

 

Form 5.

Reg. 21.

Commonwealth of Australia.

War-time (Company) Tax Assessment Act 1940.

NOTICE OF OBJECTION TO ASSESSMENT.

I hereby object to the assessment of the undermentioned company to War-time (Company) Tax in respect of the accounting period ended  issued to the company by notice of assessment dated

The grounds on which I rely are—

(Section 185 of the Income Tax Assessment Act 1936-1940, as applied by section 34 of the War-time (Company) Tax Assessment Act 1940, requires that the grounds be stated fully and in detail.)

Public Officer.

Company.

Address.

Date.

 

Form 6.

Reg. 43.

[Heading as in Form of Information.]

NOTICE OF ELECTION BY THE DEFENDANT TO HAVE A TAXATION PROSECUTION TRIED IN A HIGHER COURT.

Notice is hereby given, in pursuance of section 234 of the Income Tax Assessment Act 1936-1940, as applied by section 34 of the War-time (Company) Tax Assessment Act 1940, that the defendant in the above-named prosecution elects to have the case tried either in the High Court of Australia or in the Supreme Court of the State of

Dated this day of , 19 .

(Signature of Defendant or his Solicitor or Counsel.)

To the above-named Court, and to the Commissioner of Taxation (or the Deputy Commissioner of Taxation for the State of  .

Form 7.

Reg. 44.

Commonwealth of Australia.

War-time (Company) Tax Regulations.

CERTIFICATE OF ORDER FOR PAYMENT OF MONEY TO COMMISSIONER OF TAXATION.

In pursuance of section 249 of the Income Tax Assessment Act 1936-1940, as applied by section 34 of the War-time (Company) Tax Assessment Act 1940, I, , the *Clerk of

the (insert name and location of Court), hereby certify that on the  day of  , 19 , the said Court, acting under section  of that Act, ordered (insert name and address of defendant)to pay to the Commissioner of Taxation the sum of

Dated this  day of  , 19 .

*Clerk of the Court.

* If the Certificate is not granted by the Clerk of the Court, substitute title of the proper officer by whom it is granted.

 

By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.